Article 792 bis
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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Showing 3341–3350 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…r an indefinite period providing for the maintenance in the building of the exempt movable property and the conditions under which it is to be displayed, the terms of public access and the conditions…
…her spouse, partner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
For the fifth-class offences provided for in this code, where the regulations so provide, the additional penalty defined in Article L. 335-7 may be imposed in the same way, in the event of gross negli…
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